1.audit 审计 lhQMR(w^
2.attestation 鉴证 0^L:`[W+
3.credibility 可信赖程度 Rxw+`ru
4.audit of financial statements 财务报表审计 d~.hp
5.agreed-upon procedures 执行商定程序 R,7.o4Wt
6.high levels of assurance 高水平保证 fLRx{Nu
7.compilation 编制 EWl9rF@I
8.reliability 可靠性 ;Ym6ey0t
9.relevance 相关性 +
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10.professional skepticism 职业谨慎 ao7M([ff
11.objectivity 客观性 Lcg1X3$G
12. professional competence 专业胜任能力 I+Y Z+
13.Senior/CPA-in-charge 项目经理 )-XD=
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14.audit engagement letter 业务约定书 s!W{ru
15.recurring audit 连续审计 >;G7ty[RX7
16.the client 委托人 ^^V+0 l
17.change CPA 更换注册会计师 , iEGf-!k
18.the existing CPA 现任注册会计师 \{(cz/]G/
19.the successor CPA 后任注册会计师 =C#z Px,
20.the preceding CPA前任注册会计师 R0w~ Z
21.issue the audit report 出具审计报告 <}mA>c'k
22.expert 专家 A\"4[PXpQ
23.the board of directors 董事会 79Aa~ +i'_
24.knowledge of the entity‘ s business 了解被审计单位情况 e2xKo1?I
25.assess material misstatement risks评估重大错报风险 F)l1%FCm
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 $/u.F;
27.a general knowledge of —— 初步了解―――的情况 '[[IalQ?
28.a more knowledge of—— 进一步了解的情况 0/fwAp
29.the prior year‘s working papers 以前年度工作底稿 .K_50%s
30.minutes of meeting 会议纪要 "SKv'*\b
31.business risks 经营风险 wd,6/5=lh
32.appropriateness 适当性 u9 *ic~Nh
33.accounting estimate 会计估计 ?<OE|nb&
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 @Us#c 7/
36.audit plan 审计计划 .F/l$4CQ
37.significant audit areas 重点审计领域 svC
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38.error 错误
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39.fraud舞弊 .dc|?$XV
40.modified or additional procedures 修改或追加审计程序 IQ JFL
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41.misappropriation of assets 侵占资产 G{+zKs}~
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 bHDZ=Ik
44.the suspected noncompliance 涉嫌存在违法行为 ?U:c\TA,m
45.materialiy 重要性 j;_E0j#
46.exceed the materiality level 超过重要性水平 ip|l3m$ Mi
47.approach the materiality level 接近重要性水平 ,]@Sytky
48.an acceptably low level 可接受水平 1<]?@[l<
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 W
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50.misstatements or omissions 错报或漏报 x` 4|^u
51.aggregate 总计 REOWSs$'
52.subsequent events 期后事项 .%\R L/
53.adjust the financial statements 调整财务报表 `'rvDaP
54.perform additional audit procedures 实施追加的审计程序 gE23C*!'&:
55.audit risk 审计风险 <P5 7s+JK
56.detection risk 检查风险 efyGjfoO
57.inappropriate audit opinion 不适当的审计意见 9:!V
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58.material misstatement 重大的错报 |l~#qeZ%
59.tolerable misstatement 可容忍错报 }dq)d.c
60.the acceptable level of detection risk 可接受的检查风险